388 Copy of financial statements and reports

Form 388

Description

Copy of financial statements and reports

Purpose

Public, large proprietary, small proprietary foreign-controlled companies, registered schemes and trusts must lodge a copy of financial statements and reports annually accompanied by this form. The form is also used to notify appointment of an auditor to the company (but not a scheme). This form can also be lodged using Standard Business Reporting (SBR) enabled accounting software. Refer to www.sbr.gov.au or www.asic.gov.au/sbr for more details.

Applicable Fees

388A ~ Public company or disclosing entity

No Fee

388B ~ Registered Scheme

No Fee

388C ~ supplementary (company)

No Fee

388D ~ supplementary (registered scheme)

No Fee

388H ~ Large Proprietary company that is not a disclosing entity

No Fee

388I ~ Small proprietary company that is controlled by a foreign company

No Fee

388J ~ Small proprietary company or small public company limited by gaurantee that is requested by ASIC to prepare and lodge statements and reports

No Fee

388K ~ Trust (disclosing entity)

$1,169

388L ~ Tier 2 public company limited by guarantee

No Fee

Lodging Period

Disclosing entities and managed investment schemes - 3 months after the end of financial year.

All other companies required to lodge statements and reports - 4 months after the end of financial year. Small proprietary companies and small public companies limited by guarantee can be directed to report to ASIC under s294 and s294B respectively, the lodgement period will be included in the direction.